Economic Damages & Valuations

Financial Reporting

J.S. Held’s Inaugural Global Risk Report Examines Potential Business Risks & Opportunities in 2024

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We provide specialized expertise in valuations of businesses, securities, and intangible assets for financial reporting.

Our team of financial experts spans forensic accountants, economists, appraisers, valuators, analysts, and intellectual property experts, among other disciplines.

We possess a deep understanding of U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) and deliver guidance to clients on meeting ever-changing regulatory requirements in financial reporting. We develop objective and well-supported fair value opinions that stand up to the scrutiny of auditors and regulators including the Securities and Exchange Commission (SEC), the Financial Accounting Standards Board (FASB), and the Public Company Accounting Oversight Board (PCAOB).

Our Financial Reporting Expertise
  • Business Combinations (ASC 805)
  • Stock-Based Compensation (ASC 718)
  • Derivatives & Hedging (ASC 815)
  • Goodwill & Long-Lived Asset Impairment Testing (ASC 350/360)
  • Valuation of Stock for IRC 409A Compliance
Business Combinations

We have a deep understanding of the nuances of valuation for ASC 805 and assist clients with measuring and recording the critical elements of a business acquisition utilizing best practices that will hold up to the rigors of audit review.

ASC 805 requires the identification and valuation of all intangible assets acquired in a business acquisition that meet certain recognition criteria, including customer lists, technology, and trade names/marks, among others. Our experts appropriately measure the fair value of the total purchase consideration in a transaction, including any debt/equity interests transferred to the seller or contingent consideration arrangements.

Stock-Based Compensation

Our experts assist clients to establish equity awards that are representative of the value of the underlying equity for compensation planning and IRC 409A compliance. We also measure the value of the new awards and award modifications for ASC 718 purposes.

Derivatives & Hedging

Debt and equity securities issued in capital raising transactions often include complex features and embedded derivatives such as contingent conversion and redemption provisions. Our experts leverage a strong understanding of alternative frameworks and guidance relating to the proper valuation of these instruments and the value implications of critical embedded features.

Pre-Transaction Consulting

Along with the compliance requirements of GAAP and IFRS, our experts deliver valuable insight in the negotiation and structuring phases of M&A and capital raising transactions. We provide an objective perspective and understanding of critical valuation drivers in businesses and financial instruments, which serve as a valuable supplement to the pricing and negotiation efforts of your transaction.

  • Complex Securities
  • Pre-Sale Transaction Consulting (Buy-Side & Sell-Side)
  • Structuring & Valuation of Contingent Consideration (Earnouts & Clawbacks)
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